I have seen farm cats rip the abdomen of rats wide open like a razor, and then sling the rat high into the air. Eventually, after the intestines are removed by this "playful " action, the cat will eat the rat. In effect, the cat has field dressed the rat like any good hunter will do with big game.
IMHO the killer whales are doing the same thing: Field dressing their prey.
They do not like the taste of their intestines, especially other marine mammals, like dolphins.
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